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The Consistent Financial Reporting (England) (Amendment) Regulations 2008

S.I. 2008/46 · Made 10 January 2008

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

education, england

Made 10th January 2008

Laid before Parliament 17th January 2008

Coming into force 11th February 2008

The Secretary of State for Children, Schools and Families makes the following Regulations in exercise of the powers conferred by section 44 of the Education Act 2002f1.

Annotations to the whole text

Footnotes

f1

2002 c. 32.

Contents

  1. 1Citation, commencement and application
  2. 2Amendments to the Consistent Financial Reporting (England) Regulations 2003
  3. Signature
  4. Explanatory note

1Citation, commencement and application

(1)

These Regulations may be cited as the Consistent Financial Reporting (England) (Amendment) Regulations 2008 and come into force on 11th February 2008.

(2)

These Regulations apply only in relation to England.

2Amendments to the Consistent Financial Reporting (England) Regulations 2003

(1)

The Schedule to the Consistent Financial Reporting (England) Regulations 2003 is amended as follows.

(2)

Before “B01 (Committed Revenue Balances)”, insert—

“

Opening Balances
OB01 (Opening Pupil Focused Revenue Balance)
OB02 (Opening Community Focused Revenue Balance)
OB03 (Opening Capital Balance)
Closing Balances

”.

Signature

Jim Knight

Minister of State

Department for Children, Schools and Families

10th January 2008

Explanatory note

(This note is not part of the Regulations)

The Schedule to the Consistent Financial Reporting (England) Regulations 2003 provides the approved headings that governing bodies and local education authorities must use when preparing their financial statements.

These Regulations insert additional approved headings into the Schedule.